Currently, in almost all of the Tax Administrations under the structure of American Center of Tax Administration (CIAT) are in an extensive development of the first electronic age with the voluntary use of spreadsheets, then with the Electronic Program Book (PLE), new formats of books and records related to tax matters, and recently with electronic invoices. The Peruvian case is no stranger to the National Superintendence of Tax Administration (SUNAT), which has implemented for the time being in a volunteer manner. Thus, the aim of this investigative work is to determine to what extent this new scanning system impacts the professionals who work in the School of Accounting of San Marcos. Hoping more teachers use this system and simplifying the administrative system would contribute to preserving our environment since this would prevent an increase on paper production and thus counterbalan...

At present the teachers of the University System we need to know the multiple concepts that are in use in the world of the New Technologies of Information and Communication (NTICs), for which the present work of investigation the university student tries to clarify some concepts relative to the above mentioned means in the process of Education Learning across technological means as the contributions and the problematics of the TICs, the Universities and the Use of the Web, as central element in a level of car learning, the action of the university teacher opposite to virtual environments and finally a survey to the Teachers of the Faculty of Countable Sciences of the UNMSM, conclusions and recommendations.

Today we live in the information age where private and public institutions are using new information and communication technologies in which the Tax Administrations in the world with the help of the Inter-American Development Bank (IDB) and the Technical Advisory International Cooperation with the Inter-American Center of Tax Administrations (CIAT) are in the process of modernization of various services offered On_Line Taxpayer using these new tools, in the case of Peru has a Sunat Tax Portal (Internal taxation), which is merged with Customs since 2002 and which offer greater comfort for the user now can pay taxes from the comfort of your home, office or company in this paper, we consider the Sunat institution as an entity that exploits these resources technological platform to provide its Essalud, ONP and currently the Ministry of Labor through the spreadsheet, its origins and objective...

Actualmente la Superintendencia Nacional de Administración Tributaria en el Perú (SUNAT) ha implementado un conjunto de herramientas informáticas como el DATA WAREHOUSE (Almacén de Datos) que permiten a sus funcionarios controlar a los contribuyentes de manera efectiva comba tiendo el contrabando y la evasión de impuestos. La Base de Datos Nacional (BDN) contiene información interna de los sistemas internos de la SUNAT y cuenta con fuentes externas, tanto del sector público y privado; se utiliza para los métodos de selección inteligente, consultas individuales y herramientas de inteligencia de negocios, lográndose incrementar el nivel de eficiencia de las acciones de fiscalización y de esta manera reducir la evasión tributaria en nuestro país. Ante la necesidad de organizar y analizar cada vez mejor los datos que se generan en los sistemas de la propia SUNAT y los procedente...

Clearly it is necessary to change the current educational model and evolve into another model where university education adequately addressed the demand but with quality. Given these needs, Wireless Technology can be one of the key elements that help the required transformations. This has been understood that many Peruvian universities with different intensities of use of the Web offer courses, courses and careers completely virtual. Some believe that the inclusion of Wireless Technologies state that replace the role of teacher, which is not true, because with them the teacher has to play an important role as counselor to students are not lost in the search for information, in the management and use of educational materials, guiding them to make the greatest effort of analysis and interpretation and not just the mechanics of copying and pasting. In this context this article aims to highl...

Currently, in almost all of the Tax Administrations under the structure of American Center of Tax Administration (CIAT) are in an extensive development of the first electronic age with the voluntary use of spreadsheets, then with the Electronic Program Book (PLE), new formats of books and records related to tax matters, and recently with electronic invoices. The Peruvian case is no stranger to the National Superintendence of Tax Administration (SUNAT), which has implemented for the time being in a volunteer manner. Thus, the aim of this investigative work is to determine to what extent this new scanning system impacts the professionals who work in the School of Accounting of San Marcos. Hoping more teachers use this system and simplifying the administrative system would contribute to preserving our environment since this would prevent an increase on paper production and thus counterbalan...

At present the teachers of the University System we need to know the multiple concepts that are in use in the world of the New Technologies of Information and Communication (NTICs), for which the present work of investigation the university student tries to clarify some concepts relative to the above mentioned means in the process of Education Learning across technological means as the contributions and the problematics of the TICs, the Universities and the Use of the Web, as central element in a level of car learning, the action of the university teacher opposite to virtual environments and finally a survey to the Teachers of the Faculty of Countable Sciences of the UNMSM, conclusions and recommendations.

Today we live in the information age where private and public institutions are using new information and communication technologies in which the Tax Administrations in the world with the help of the Inter-American Development Bank (IDB) and the Technical Advisory International Cooperation with the Inter-American Center of Tax Administrations (CIAT) are in the process of modernization of various services offered On_Line Taxpayer using these new tools, in the case of Peru has a Sunat Tax Portal (Internal taxation), which is merged with Customs since 2002 and which offer greater comfort for the user now can pay taxes from the comfort of your home, office or company in this paper, we consider the Sunat institution as an entity that exploits these resources technological platform to provide its Essalud, ONP and currently the Ministry of Labor through the spreadsheet, its origins and objective...

Actualmente la Superintendencia Nacional de Administración Tributaria en el Perú (SUNAT) ha implementado un conjunto de herramientas informáticas como el DATA WAREHOUSE (Almacén de Datos) que permiten a sus funcionarios controlar a los contribuyentes de manera efectiva comba tiendo el contrabando y la evasión de impuestos. La Base de Datos Nacional (BDN) contiene información interna de los sistemas internos de la SUNAT y cuenta con fuentes externas, tanto del sector público y privado; se utiliza para los métodos de selección inteligente, consultas individuales y herramientas de inteligencia de negocios, lográndose incrementar el nivel de eficiencia de las acciones de fiscalización y de esta manera reducir la evasión tributaria en nuestro país. Ante la necesidad de organizar y analizar cada vez mejor los datos que se generan en los sistemas de la propia SUNAT y los procedente...

Clearly it is necessary to change the current educational model and evolve into another model where university education adequately addressed the demand but with quality. Given these needs, Wireless Technology can be one of the key elements that help the required transformations. This has been understood that many Peruvian universities with different intensities of use of the Web offer courses, courses and careers completely virtual. Some believe that the inclusion of Wireless Technologies state that replace the role of teacher, which is not true, because with them the teacher has to play an important role as counselor to students are not lost in the search for information, in the management and use of educational materials, guiding them to make the greatest effort of analysis and interpretation and not just the mechanics of copying and pasting. In this context this article aims to highl...

Determina la manera en la que el Modelo de Gestión del Conocimiento incide en las Tecnologías de la Información y Comunicación para reforzar la enseñanza en la Facultad de Ciencias Contables de la Universidad Nacional Mayor de San Marcos (UNMSM). Respecto al aspecto metodológico de la investigación, el enfoque fue cuantitativo porque se aplicaron métodos estadísticos con el objetivo de probar las hipótesis, de tipo descriptivo y explicativo porque se determinaron las causas y efectos del Modelo de Gestión del Conocimiento en las Tecnologías de la Información y Comunicación, y el diseño fue no experimental porque se evaluaron las variables originales del Modelo de Gestión del Conocimiento de las Tecnologías de la Información y Comunicación sin manipularlas. La técnica de recolección de información fue la encuesta vía Google Forms. La unidad de análisis fueron los d...

Accounting professionals, as advisers and consultants in tax, has become a priority that their clients, employers and taxpayers in general, satisfy their tax obligations promptly to avoid unnecessary and wasteful contingencies. Therefore the duty of the accounting professional your clients have if possible a regular tax situation fully comply with all formal and substantial requirements and its fiscal condition does not fall within the conduct legally classified as infractions or tax crimes. With this background outlined some general aspects that must take into account the professional accountant before the fact may face a fiscal review process when the tax authority so requires, using its powers of oversight, is how the accountant should highlight its role in protecting the interests of the taxpayer, enforcing their rights and resorting to various means of defense, when it became clear ...

The establishment of taxes, designed to assist in the preservation of the environment is a strategic choice for environmental management through the performance of duty to contribute and the polluter pays principle, both fall within the principle of solidarity. Our goal is to show that environmental taxes have a clearly a tax. Thus, the technical coordination of environmental taxation must meet the principles of justice that inform the duty to contribute, as they are on track. The design of environmental taxation, within the boundaries set by those principles, ensures it flows into the calm sea of constitutional justice. Also, the overflow is the cause for the rule of law legal tax catastrophe: it unconstitutional. That is why we fulfill our social responsibility to propose the urgent implementation of environmental taxes to preserve the environment in Peru.

Accounting professionals, as advisers and consultants in tax, has become a priority that their clients, employers and taxpayers in general, satisfy their tax obligations promptly to avoid unnecessary and wasteful contingencies. Therefore the duty of the accounting professional your clients have if possible a regular tax situation fully comply with all formal and substantial requirements and its fiscal condition does not fall within the conduct legally classified as infractions or tax crimes. With this background outlined some general aspects that must take into account the professional accountant before the fact may face a fiscal review process when the tax authority so requires, using its powers of oversight, is how the accountant should highlight its role in protecting the interests of the taxpayer, enforcing their rights and resorting to various means of defense, when it became clear ...

The establishment of taxes, designed to assist in the preservation of the environment is a strategic choice for environmental management through the performance of duty to contribute and the polluter pays principle, both fall within the principle of solidarity. Our goal is to show that environmental taxes have a clearly a tax. Thus, the technical coordination of environmental taxation must meet the principles of justice that inform the duty to contribute, as they are on track. The design of environmental taxation, within the boundaries set by those principles, ensures it flows into the calm sea of constitutional justice. Also, the overflow is the cause for the rule of law legal tax catastrophe: it unconstitutional. That is why we fulfill our social responsibility to propose the urgent implementation of environmental taxes to preserve the environment in Peru.